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Results: 1-10 of 19

Employee share scheme rights
  • Piper Alderman
  • Australia
  • August 29 2012

Under the former employee share scheme provisions a person could acquire a “right” if another person created the right in that person


New regulatory guide on scheme constitutions
  • Piper Alderman
  • Australia
  • June 26 2013

Section 601EB of the Corporations Act, 2001 requires that ASIC must register a scheme within 14 days of lodgement unless it appears to ASIC that


Simple corporate bonds exposure draft legislation
  • Piper Alderman
  • Australia
  • February 22 2013

Treasury has issued exposure draft legislation which will introduce new provisions intended to facilitate increased trading in retail corporate bonds


Dividend washing
  • Piper Alderman
  • Australia
  • May 24 2013

It was possible for an investor to obtain a franking credit twice by selling shares that had been held for the statutory 45 days ex-dividend and then


Financial requirements for responsible entities to change from 1 November 2012
  • Piper Alderman
  • Australia
  • February 15 2012

While responsible entities of managed investment schemes still have a reasonable period of time to prepare for the changes ASIC has made to the financial requirements under their Australian Financial Services Licence (AFSL), the changes significantly increase the regulatory and financial burden they face


PDS requirements for agribusiness schemes to change from 1 August 2012
  • Piper Alderman
  • Australia
  • February 15 2012

ASIC issued a consultation paper in April 2010 with proposals to improve disclosure to retail investors in relation to agribusiness schemes following the spectacular collapses of these types of schemes in 2009


PDS requirements for infrastructure schemes to change from 1 July 2012
  • Piper Alderman
  • Australia
  • February 15 2012

ASIC issued two consultation papers in April 2010 and April 2011 with proposals to improve disclosure to retail investors in relation to infrastructure schemes following the problems which arose in relation to the unit trust established to finance the Brisbane Airport Link infrastructure project


Managed investment trusts increase in withholding tax
  • Piper Alderman
  • Australia
  • May 31 2012

The Government has announced that MIT withholding tax which is currently only 7.5 for foreign investors who are resident in a country with which Australia has a tax information sharing agreement will be increased to 15


Stamp duty abolition timetable extended again
  • Piper Alderman
  • Australia
  • June 27 2012

The NSW Government has once again extended the timetable for abolition of stamp duty on unlisted marketable securities, mortgages and transfer of non-land business assets for another 12 months


Trusts is streaming of income permitted?
  • Piper Alderman
  • Australia
  • July 14 2010

Up until the decision of the High Court in Bamford the Commissioner has accepted that a trustee may stream categories of income to different beneficiaries e.g. capital gains and franked dividends